营改增背景下企业增值税纳税筹划研究

Research on Tax Planning of Value-added Tax in Chinese Enterprises under the Background of "Camp Changed to Increase"

随着"营改增"政策的深入实施以及在全国范围内的全面推广,我国企业的税负也随之发生了改变。"营改增"的实施在很大程度上彻底摒弃、解决了传统的营业税与增值税并行时产生的重复增税的问题,是各企业发展的福音。但是,税收政策的变化在为企业带来福音的同时也为企业的纳税筹划工作带来全新的挑战。从我国企业增值税纳税筹划相关理论入手,分析"营改增"对我国企业税负的影响,研究"营改增"背景下增值税纳税筹划的方法,提出纳税筹划中存在的问题,并根据所存在的问题提出相应的对策。

With the ＂ Camp Changed to Increase＂ policy in-depth implementation and comprehensive promotion in the whole country,China＇s corporate tax burden is changed. The implementation of ＂ Camp Changed to Increase＂ has completely abandoned and solved the problem of repeated tax due to the simultaneously existing of traditional business tax and value-added tax,so it brings benefits to enterprises. However,changes in tax policy also bring new challenges to the taxation of the enterprise. This paper analyzes the influence of ＂ Camp Changed to Increase＂ on the tax burden of Chinese enterprises,and studies the methods of value-added tax planning under the background of ＂ Camp Changed to Increase ＂,and puts forward the existing problems in tax planning,and countermeasures were put forward accordingly.